C/10287/2023 — AHMEDABAD vs INTERNATIONAL CARGO CORPORATION

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad

REGIONAL BENCH-COURT NO. 3

CUSTOMS APPEAL NO. 10287 of 2023-DB (Arising out of OIO-AHM-CUSTM-000-COM-029-30-22-23 dated 25/01/2023 passed by Commissioner of CUSTOMS-AHMEDABAD) Commissioner of Customs-AHMEDABAD ……..Appellant Custom House, Near All India Radio Navrangpura, Ahmedabad, Gujarat

VERSUS

INTERNATIONAL CARGO CORPORATION ……Respondent 221 Ecstasy 1st Floor Business Park City Of Joy Mulund W Mumba, Maharashthra

APPEARANCE: Narendra Kumar Pati, Chartered Accountant & Shri Girish Nadkarni, Advocate appeared for the Appellant-Assessee
Shri G Nair, Assistant Commissioner (AR), appeared for the Respondent-Revenue CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. C L MAHAR

DATE OF HEARING: 13.03.2024 DATE OF DECISION: 11.09.2024

The appeal is disposed of. For order, see order of date in Customs Appeal No. 10277 of 2023.

(RAMESH NAIR) MEMBER (JUDICIAL)

(C L MAHAR) MEMBER (TECHNICAL)

Raksha